Examlex
Sutherland's differential association theory argues that deviant behavior is learned.
Parent's Books
The financial records held by a parent company that include accounts and transactions of its subsidiaries.
Noncontrolling Interest
A stake in a company that is not large enough to control or dictate the company's business operations, often reflected as a separate equity item in the consolidated financial statements.
Cumulative Preferred Stock
A type of preferred stock that accrues dividends if payments are not made in time, ensuring dividends are paid to these shareholders before common stockholders.
Acquisition
The process of obtaining control of another company by purchasing its assets, stock, or both.
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